Specialist Services

There are a number of areas of taxation that require a specialist knowledge and we would highly recommend that you seek the professional advice that we are able to offer when encountering these areas of taxation

Non resident taxation

The UK tax you pay may depend on whether you’re ‘resident’, ‘ordinarily resident’ or ‘domiciled’ in the UK. You can be more than one of these - or none.

Resident

if you are in the UK for 183 days or more in a tax year, you are resident for that year for tax purposes

if you come to the UK to live here for two years or more you are resident from the date of arrival

you are also likely to be UK resident if you come to the UK regularly each year and are in the UK for an average of 91 days or more in a tax year – usually worked out over a maximum of four consecutive tax years

Ordinarily resident

if you’re resident in the UK year after year you will normally be ordinarily resident

you’re ordinarily resident in the UK from the date you arrive if it’s clear that you intend to stay for at least three years

Domiciled

Domicile is a general law concept; it refers to the country which is your ‘permanent home’. There are a range of factors that can affect where you are domiciled at any point in your life.

Your domicile status is usually acquired from your father, although you can change it when you become an adult. So if both you and your father were born in the UK, have lived in the UK for all or most of your lives, and do not have strong connections outside the UK then you will be domiciled within the UK.

Your domicile is only usually relevant if you have income or gains from outside the UK.

This can be a complicated area and we are able to offer advice and assistance to ensure that you are taxed correctly in the UK